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Loans Receivable, Net (Tables)
 3 Months Ended
Mar. 31, 2021
Loans Receivable, Net [Abstract] (Deprecated 2019-01-31)  
Financing Receivable, Nonaccrual [Table Text Block]
The following table shows non-accrual loans by category at March 31, 2021 compared to December 31, 2020:
 March 31, 2021December 31, 2020(Decrease) Increase
 Amount
Percent (1)
Amount
Percent (1)
$%
Non-accrual Loans:      
Residential Real Estate$1,586,738 0.3 %$1,682,240 0.4 %$(95,502)(5.7)%
Consumer367,628 0.1 402,878 0.1 (35,250)(8.7)
Commercial Business90,811 — 100,408 — (9,597)(9.6)
Commercial Real Estate1,666,481 0.3 939,946 0.2 726,535 77.3
Total Non-accrual Loans$3,711,658 0.7 %$3,125,472 0.7 %$586,186 18.8%
(1) PERCENT OF TOTAL LOANS HELD FOR INVESTMENT, NET OF DEFERRED FEES AND LOANS IN PROCESS.
Impaired Financing Receivables [Table Text Block]
The following tables present information related to impaired loans by loan category at March 31, 2021 and December 31, 2020 and for the three months ended March 31, 2021 and 2020. There was no allowance recorded related to any impaired loans at March 31, 2021 and December 31, 2020.
March 31, 2021December 31, 2020
Impaired LoansRecorded
Investment		Unpaid
Principal
Balance		Related
Allowance		Recorded
Investment		Unpaid
Principal
Balance		 
Related
Allowance
Residential Real Estate$1,260,731 $1,260,731 $— $1,284,303 $1,284,303 $— 
Consumer 158,165 166,465 — 161,869 170,169 — 
Commercial Business53,046 948,046 — 53,047 948,046 — 
Commercial Real Estate1,117,146 1,262,566 — 720,111 865,531 — 
Total$2,589,088 $3,637,808 $— $2,219,330 $3,268,049 $— 
Three Months Ended March 31,
20212020
Impaired LoansAverage Recorded InvestmentInterest Income
Recognized		Average Recorded
Investment		Interest Income
Recognized
With No Related Allowance Recorded:
Residential Real Estate$1,272,179 $— $1,185,056 $1,195 
Consumer159,600 — 182,282 — 
Commercial Business53,046 — 64,406 — 
Commercial Real Estate1,123,923 1,856 1,874,528 15,560 
Total$2,608,748 $1,856 $3,306,272 $16,755 
Financing Receivable, Troubled Debt Restructuring [Table Text Block] one
Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block] (Deprecated 2019-01-31)
The following tables show the activity in the allowance for loan losses by category for the three months ended March 31, 2021 and 2020:
 Three Months Ended March 31, 2021
 Residential
Real Estate
 
Consumer
Commercial
Business		Commercial
Real Estate
 
Total
Beginning Balance$1,528,948 $1,298,655 $1,165,033 $8,850,260 $12,842,896 
Provision for Loan Losses(300,408)(68,519)(27,997)(473,076)(870,000)
Charge-Offs— (38,277)(6,699)— (44,976)
Recoveries70 9,295 948 8,640 18,953 
Ending Balance$1,228,610 $1,201,154 $1,131,285 $8,385,824 $11,946,873 
 Three Months Ended March 31, 2020
 Residential
Real Estate		 
Consumer		Commercial
Business		Commercial
Real Estate		 
Total
Beginning Balance$1,390,594 $1,210,849 $544,764 $6,079,367 $9,225,574 
Provision for Loan Losses79,144 141,944 103,002 375,910 700,000 
Charge-Offs— (47,107)(35,048)— (82,155)
Recoveries600 22,599 — 5,220 28,419 
Ending Balance$1,470,338 $1,328,285 $612,718 $6,460,497 $9,871,838 
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]
Loans receivable, net, consisted of the following as of the dates indicated below:
March 31, 2021December 31, 2020
Residential Real Estate Loans$80,301,404 $78,907,159 
Consumer Loans53,972,954 55,335,425 
Commercial Business Loans21,746,585 19,704,862 
Commercial Real Estate Loans315,672,639 299,299,647 
Paycheck Protection Program ("PPP") Loans60,191,764 47,105,618 
Total Loans Held For Investment531,885,346 500,352,711 
Loans Held For Sale6,472,399 5,693,400 
Total Loans Receivable, Gross538,357,745 506,046,111 
Less:
Allowance For Loan Losses11,946,873 12,842,896 
Loans in Process16,717,998 12,197,417 
Deferred Loan Fees3,441,355 1,838,426 
 32,106,226 26,878,739 
Total Loans Receivable, Net$506,251,519 $479,167,372 
Financing Receivable Credit Quality Indicators [Table Text Block]
The tables below summarize the balance within each risk category by loan type, excluding loans held for sale, at March 31, 2021 and December 31, 2020.
March 31, 2021
 
Pass
 
Caution
Special Mention
 
Substandard
 
Total Loans
Residential Real Estate$67,140,978 $9,783,087 $570,198 $2,807,141 $80,301,404 
Consumer41,120,979 10,937,340 933,701 980,934 53,972,954 
Commercial Business17,579,914 3,845,473 76,569 244,629 21,746,585 
Commercial Real Estate236,849,707 56,633,113 17,071,512 5,118,307 315,672,639 
PPP60,191,764 — — — 60,191,764 
Total$422,883,342 $81,199,013 $18,651,980 $9,151,011 $531,885,346 

December 31, 2020
 
Pass
 
Caution
Special Mention
 
Substandard
 
Total Loans
Residential Real Estate$65,437,564 $9,675,300 $799,446 $2,994,849 $78,907,159 
Consumer42,926,887 10,525,814 891,107 991,617 55,335,425 
Commercial Business15,315,677 3,851,517 309,100 228,568 19,704,862 
Commercial Real Estate221,696,863 56,642,660 16,349,302 4,610,822 299,299,647 
PPP47,105,618 — — — 47,105,618 
Total$392,482,609 $80,695,291 $18,348,955 $8,825,856 $500,352,711 
Financing Receivable, Past Due [Table Text Block]
The tables below present an age analysis of past due balances by loan category at March 31, 2021 and December 31, 2020:
March 31, 2021
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or
More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Residential Real Estate$102,060 $— $261,681 $363,741 $79,937,663 $80,301,404 
Consumer325,375 64,841 65,060 455,276 53,517,678 53,972,954 
Commercial Business35,506 28,955 169 64,630 21,681,955 21,746,585 
Commercial Real Estate1,330,976 205,702 874,887 2,411,565 313,261,074 315,672,639 
PPP— — — — 60,191,764 60,191,764 
Total$1,793,917 $299,498 $1,201,797 $3,295,212 $528,590,134 $531,885,346 

December 31, 2020
 
30-59 Days
Past Due
 
60-89 Days
Past Due
90 Days or More Past Due
 
Total Past
Due
 
 
Current
 
Total Loans
Receivable
Residential Real Estate$— $152,634 $160,152 $312,786 $78,594,373 $78,907,159 
Consumer292,498 30,610 91,870 414,978 54,920,447 55,335,425 
Commercial Business49,554 — 7,152 56,706 19,648,156 19,704,862 
Commercial Real Estate735,456 346,850 550,409 1,632,715 297,666,932 299,299,647 
PPP— — — — 47,105,618 47,105,618 
Total$1,077,508 $530,094 $809,583 $2,417,185 $497,935,526 $500,352,711 
Financing Receivable, Allowance for Credit Loss [Table Text Block]
The following tables present information related to impaired loans evaluated individually and collectively for impairment in the allowance for loan losses at the dates indicated.
 Allowance For Loan Losses
March 31, 2021Individually Evaluated For ImpairmentCollectively Evaluated For Impairment
 
Total
Residential Real Estate$— $1,228,610 $1,228,610 
Consumer— 1,201,154 1,201,154 
Commercial Business— 1,131,285 1,131,285 
Commercial Real Estate— 8,385,824 8,385,824 
Total$— $11,946,873 $11,946,873 
 Allowance For Loan Losses
December 31, 2020Individually Evaluated For ImpairmentCollectively Evaluated For Impairment 
Total
Residential Real Estate$— $1,528,948 $1,528,948 
Consumer— 1,298,655 1,298,655 
Commercial Business— 1,165,033 1,165,033 
Commercial Real Estate— 8,850,260 8,850,260 
Total$— $12,842,896 $12,842,896 
 Loans Receivable
March 31, 2021Individually Evaluated For ImpairmentCollectively Evaluated For Impairment
 
Total
Residential Real Estate$1,260,731 $79,040,673 $80,301,404 
Consumer158,165 53,814,789 53,972,954 
Commercial Business53,046 21,693,539 21,746,585 
Commercial Real Estate1,117,146 314,555,493 315,672,639 
PPP— 60,191,764 60,191,764 
Total$2,589,088 $529,296,258 $531,885,346 
 Loans Receivable
December 31, 2020Individually Evaluated For ImpairmentCollectively Evaluated For Impairment 
Total
Residential Real Estate$1,284,303 $77,622,856 $78,907,159 
Consumer161,869 55,173,556 55,335,425 
Commercial Business53,047 19,651,815 19,704,862 
Commercial Real Estate720,111 298,579,536 299,299,647 
PPP— 47,105,618 47,105,618 
Total$2,219,330 $498,133,381 $500,352,711